https://www.taxtmi.com/caselaws?id=82914 Non-compliance with the prescribed appeal form and enclosure requirements under the Customs (Appeals) Rules, 1982 was treated as a curable procedural defect, not a fatal bar to the appeal. The right of appeal was to be construed reasonably and liberally, so the appellants should have been given an opportunity to rectify the omission instead of having the appeal dismissed outright. As the merits had not been examined, the dismissal was set aside and the matter was remanded to the appellate authority for fresh decision after compliance with the procedural requirements and hearing the appellants. en-us Tue, 15 Dec 1992 00:00:00 +0530 Fri, 08 Jul 2011 11:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82914 Non-compliance with the prescribed appeal form and enclosure requirements under the Customs (Appeals) Rules, 1982 was treated as a curable procedural defect, not a fatal bar to the appeal. The right of appeal was to be construed reasonably and liberally, so the appellants should have been given an opportunity to rectify the omission instead of having the appeal dismissed outright. As the merits had not been examined, the dismissal was set aside and the matter was remanded to the appellate authority for fresh decision after compliance with the procedural requirements and hearing the appellants. Case-Laws Customs Tue, 15 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82914